154 Iowa 603 | Iowa | 1912
The Court: Mr. Ilealy, it appears from the transcript sent up by the county treasurer that no objections were made to the assessment by Mr. Dowling and this matter is jurisdictional; what do you say, Mr. Ilealy? Mr. Healy: The objections, your Honor, were filed, and if the transcript does not show them I ask for time to make search for them. The Court: We cannot delay the trial to make this
The finding has such support in the record as to preclude any interference therewith. It is well established that, in order to authorize a review of the finding of the treasurer or auditor, objection to the assessment must be interposed before such officer, to the end that he may pass thereon. But there is no requirement in the law that the objection be reduced to writing or inserted as a part of the assessment, nor that it appear in the transcript filed with the clerk of the district court on appeal. Murrow v. Heath, 146 Iowa, 347, Morril v. Bentley, 150 Iowa 677. See Wahkonsa Ins. Co., v. Ft. Dodge, 125 Iowa, 148. Whether there was such an objection is a matter of proof to be established like any other issue in the case. If there had been objection we see no reason why it may not be conceded by counsel on the trial, and what was found to have occurred at the trial fully established the fact that a sufficient objection was interposed.
The diminution of the record supplied was in the nature of evidence, and the effect of the order was to insert the matter included therein as a portion of the certified shorthand notes and transcript, and, of course, if these were certified and filed in time, the correction being made as of the time, the proceedings omitted by the official reporter would also be within the period fixed for perfecting the record for trial de novo. The time within which a record may be corrected is not limited by the above statute and only laches or equitable considerations will obviate the remedy provided. State Savings Bank v. Ratcliffe, 111 Iowa, 662; Fisher v. Railway, 104 Iowa, 588. The application to supply the omission was promptly made on discovery thereof, and was timely. The order was rightly entered. Affirmed.